XML 32 R13.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Financial Statement Revisions | 12 Months Ended
--- | ---
Dec. 30, 2017
Prior Period Adjustment [Abstract] |
Financial Statement Revisions |
Note 4. | Financial Statement Revisions
During 2017, the company identified an error in reporting the cash flow impacts of certain repurchases and sales of territories. Cash receipts and payments for the repurchase and sale of territories and cash paid at the issuance of notes receivable were previously reported net when these transactions should have been disaggregated. The company has evaluated the impact of this error and determined it is not material to previously issued annual and interim financial statements. These corrections did not impact our previously reported Consolidated Balance Sheets, Consolidated Statements of Income, Consolidated Statements of Comprehensive Income, and Consolidated Statements of Changes in Stockholders’ Equity. The tables below present the revisions to the applicable Consolidated Statements of Cash Flows line item to correct the errors for all periods presented (amounts in thousands):
|  | Fiscal 2016 |
Impacted Consolidated Cash Flow Statement line item |  | As Previously Reported |  |  | Revisions |  |  | New Guidance(1) |  |  | As Revised |
Other reconciling items to net income |  | $ | (3,957 | ) |  | $ | — |  |  | $ | 3,851 |  |  | $ | (106 | )
Other assets |  | $ | (11,107 | ) |  | $ | 7,666 |  |  | $ | — |  |  | $ | (3,441 | )
Other accrued liabilities |  | $ | 12,389 |  |  | $ | (999 | ) |  | $ | — |  |  | $ | 11,390 |
Net cash provided by operating activities |  | $ | 346,044 |  |  | $ | 6,667 |  |  | $ | 3,851 |  |  | $ | 356,562 |
Repurchase of independent distributor territories |  | $ | (10,350 | ) |  | $ | 1,479 |  |  | $ | — |  |  | $ | (8,871 | )
Cash paid at issuance of notes receivable |  | $ | — |  |  | $ | (8,577 | ) |  | $ | — |  |  | $ | (8,577 | )
Other investing activities |  | $ | 2,091 |  |  | $ | 431 |  |  | $ | — |  |  | $ | 2,522 |
Net cash disbursed for investing activities |  | $ | (70,047 | ) |  | $ | (6,667 | ) |  | $ | — |  |  | $ | (76,714 | )
|  | Fiscal 2015 |
Impacted Consolidated Cash Flow Statement line item |  | As Previously Reported |  |  | Revisions |  |  | New Guidance(1) |  |  | As Revised |
Other reconciling items to net income |  | $ | (3,425 | ) |  | $ | — |  |  | $ | 9,134 |  |  | $ | 5,709 |
Other assets |  | $ | (12,899 | ) |  | $ | 8,239 |  |  | $ | — |  |  | $ | (4,660 | )
Net cash provided by operating activities |  | $ | 318,301 |  |  | $ | 8,239 |  |  | $ | 9,134 |  |  | $ | 335,674 |
Repurchase of independent distributor territories |  | $ | (13,768 | ) |  | $ | (570 | ) |  | $ | — |  |  | $ | (14,338 | )
Cash paid at issuance of notes receivable |  | $ | — |  |  | $ | (7,962 | ) |  | $ | — |  |  | $ | (7,962 | )
Other investing activities |  | $ | 839 |  |  | $ | 293 |  |  | $ | — |  |  | $ | 1,132 |
Net cash disbursed for investing activities |  | $ | (461,576 | ) |  | $ | (8,239 | ) |  | $ | — |  |  | $ | (469,815 | )
(1) | The tables above include the impact of adopting new share-based payment guidance discussed in Note 3, Recent Accounting Pronouncements.

X
- Definition The entire disclosure for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections reported in the Company's financial statements for the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -URI http://asc.fasb.org/topic&trid=2122394 + Details
Name: | us-gaap_AccountingChangesAndErrorCorrectionsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_PriorPeriodAdjustmentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration